Pursuant to Decree No. 77/2003/ND-CP dated 01/07/2003 of government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 12/2006/ND-CP on January 23, 2006 detailing the Government's enforcement of Trade Laws on the sale of international goods agent operations and buying, selling, processing and transiting goods with foreign countries;

Base No. 6889/VPCP-KTTH on 22/11/2006 Government notices Office of the direction of the Prime Minister about the stamping of imported goods and domestic production; No. 319/VPCP-V. I on January 16, 2007 Government notices Office of the direction of the Deputy Prime Minister Nguyen Sinh hung on the destroyed cigarettes smuggled, counterfeit cigarettes;

Pursuant to Decree No. 105/2007/ND-CP dated 21/6/2007 of the Government on the production and sales of tobacco;

To fight against the consumption of cigarettes, smuggled cigars; contribute to protect domestic production, consumer health protection, the Ministry of finance to specific instructions the stamping and stamp management for imported cigarettes, imported cigars are as follows: i. GENERAL PROVISIONS 1. This circular regulates the print, release, use, manage stamps, stamp cigarettes cigars imported (hereinafter the stamps).

2. Cigarettes, cigars imported into Vietnam to be stamping, except in the following circumstances: 2.1. Cigarettes, cigars in the import duty free baggage allowance as stipulated in the export tax, import tax and the writing guide.

2.2. The cases of imported cigarettes, cigars specified in points 4, 5, 6, 7, section I, circular No. 01/2007/TTLT-BTM-BCN on 10/01/2007 of the Ministry of Commerce, Ministry of industry (now the Ministry of industry and trade) Guide to Decree No. 12/2006/ND-CP on January 23, 2006 detailing the Government's enforcement of Trade Laws on the sale of international goods and the activities of dealers buying, selling, processing and transiting goods with foreign countries.

3. State trading enterprise specified imported cigarettes, cigars as instructed in paragraph 1, item II of circular No. 01/2007/TTLT-BTM-BCN on 10/01/2007 of the Ministry of Commerce, Ministry of industry (hereinafter the import business) are responsible for: 3.1. Imported cigarettes, cigars in the correct category of imported cigarettes, imported cigars, ensure that the requirements specified in section III of the circular No. 01/2007/TTLT-BTM-BCN on 10/01/2007 of the Ministry of Commerce, Ministry of industry (now the Ministry of industry and trade).

3.2. Responsible in case the parties involved in the contract to import cigarettes, cigars do not comply with the provisions of this circular.

3.3. Declaring and customs procedures for cigarettes, imported cigar at the international gate (as specified in circular No. 01/2007/TTLT-BTM-BCN on 10/01/2007) and must follow the provisions of the customs law.

II. SPECIFIC PROVISIONS 1. Stamps, stamps of imported cigarettes cigars imported by the Ministry of Finance (Tax Administration) issue by the two templates (template 2) are presented in Appendix I attached to this circular.

Where there is a change in the form of imported cigarettes stamps, stamps of imported cigars, the Ministry of finance will issue the decision to modify the form of stamps.

2. Stamp cigarettes imports, imported cigars stamps were printed, issued, managed and used in accordance with the management mode, use only Indian tax attached to decision No. 30/2001/QD-BTC dated 13/3/2001 of the Ministry of Finance on issuing the print mode, release management, and use of tax and regulation only publication of this circular.

3.3.1 stamping. The principle of imported cigarettes, imported cigars are stamped in the cover, Pack or box. Each bag of cigarette boxes, packages, imports, imported cigars are a paste (1) stamp. Case, packages, boxes of imported cigarettes, cigars are imported using the glass membrane coated on the outside, the stamps must be affixed to the packages, package, box, before closing the glass membrane coated on the outside.

3.2. location stamping 3.2.1. Location stamping of imported tobacco-cigarette tobacco Stamps software: how to import paste right in the front on the covered mouth, squeezed between the balance according to the length of the two stamps on the front and back of the cover (picture description location stamping is presented in annex II attached to this circular)-cigarette paper, hard cover (hard cover) Imported cigarette stickers Stamps: gowns in the upper right of the back to the edge where the cover open (figure description location stamping is presented in annex II attached to this circular).

-Cigarettes are made with sheath wood boxes, metal boxes or other packaging materials, the stamps must be affixed squeezed through the tandem of pavement between the two parts of the body and lid covers, boxes, and packages to ensure the principle when opening the cover, box, package stamps will tear.

3.2.2. location stamping of imported cigars location stamping of imported cigars are squeezed through the tandem of pavement between the two parts of the body and lid covers, boxes, and packages to ensure the principle when opening the cover, box, package stamps will tear.

issuing postage stamps, stamps of imported cigarettes cigars imported 4.1. Stamp Tax General Department level accountability is responsible for organizing the stamp and print for Taxation by the provinces and cities under central to taxation levels for import business.

4.2. procedure and time limit for the base, suggested the level of stamp tax to the province or city centrally, within 5 working days from receipt of the written request, the tax Bureau stamps carry the stamp grade cigarettes, imported cigars for stamp tax.

Import business based on the number of sacks, packages, boxes of imported cigarettes, cigars imported according to the contract signed with foreign countries, have suggested under model number 01/CVCT attached to this circular sent Tax direct management. Within the time limit must not exceed 3 working days from receipt of the written request, the tax Bureau stamps based on the number of stamps import business grant proposals stamps for business.

5. The deadline for registration of the number of stamps each type of expected use import business to register the number of stamps each type of expected use with Tax Bureau the central cities, where registration and payment before 30 October of each year.

Taxation by the provinces and cities under central general demand for imported cigarettes and stamps stamps imported cigars of local businesses and the tax administration report before 15 November each year to the tax administration organizations in ensuring the needs of use during the year.

In 2007, the Vietnam tobacco Corporation planned the number of imported cigarettes stamps, stamps of imported cigars sent Total tax and Tax Administration in order to ensure the needs of 2007.

6. transfer stamps to foreign import business made moving overseas stamps to make customs procedures under the provisions of the customs law.

7. Prepare and submit reports on the situation to use stamps and stamp 7.1 use settlement. Responsible for reporting the use of stamps and stamp usage import business is responsible for reporting the use of stamps as you and settlement using stamps by year with tax bodies where gotten stamps.

Provincial tax Department, central cities have the responsibility to make the stamps by year, settlement with the tax administration.

7.2. Time limit for submission of 7.2.1. For import business is slow for the first month of the 20th is the date of the next quarter, the importer must submit the report used stamps of the previous quarter for the tax authorities directly managed under model number 02/BCT attached to this circular. Most of the calendar year import business to establish annual stamp settlement under model number 03/QTT enclosed herewith, at the latest on 20 February after is the importer must submit the report of the previous year's stamps.

Reporting facility to use and report postage stamp cigarettes, imported cigars with tax authorities, the import business use of imported cigarettes and stamps stamps imported cigars must open books track the number of stamps, stamp number got used, number of damaged stamps , loss.

7.2.2. for taxation by the provinces, the central cities in the time limit of 30 days from the date of the finalization of the annual stamp import business, the province or city tax department centrally established report stamps by year posted a total tax.  Report of stamps must have the following content: statistics the number of stamps have received from General Directorate; the number of stamps issued for business; the number of stamps business has used; stamp number broken, torn, ragged, d. (reason); the number of stamps left and enclosed a photocopying business stamps sent settlement of taxation.

8. Handle excess stamps after the settlement after settlement, if left unused stamps, the importer must submit the unused stamps for the tax authorities. The case needs further use must specify in the report or stamps must have dispatch send the tax agency recommended be used next.

Import business do take postage stamps, stamps of imported cigarettes cigars imported without good reason will be dealt with according to the provisions of the law.

III. RESPONSIBILITY to CHECK and HANDLE BREACH 1. Responsible for checking 1.1. The functional forces within, powers, his mission is responsible for checking, tight control to detect and handle infringement on the stamping of imported cigarettes, cigars imported under the provisions of this circular.

1.2. Periodically six months (6 month) Of the Bureau of customs are responsible for statistics number of units imported cigarettes, cigars imported under the unit to stamping (covers, boxes, packets) for each import business and sent the figures for the total tax to the total amount of management tax Bureau stamps were released.

2. Handling 2.1 violation. Cigarettes, cigars imported kind is stamping but no stamps; or not properly regulated stamping, stamping imitation is considered offending goods (goods of infringing) and dealt with according to the rules of handling smuggled cigarettes, counterfeit cigarettes.

2.2. Import business has infringed goods; or violation of the procedure of import will be sanctioning administrative violations in the field of customs.


2.3. organizations and individuals in the water business, storing illegal goods in violation will be sanctioning administrative violations in the field of trade.

2.4. Import business is not done right the rules on reporting, settlement of stamps with the tax authorities will be sanctioned under the provisions of the law and the tax authorities have the right to suspend the issuing of stamps.

IV. IMPLEMENTATION 1. The tax administration is responsible for the Organization, allocated to the tax Bureau stamps the central cities, and direct taxation check for the management, use, settlement of stamps as prescribed in this circular.

2. Stamp the imported cigarettes and imported cigar stamps are issued do not collect money for import business. The expense of printing, stamps and stamp cigarettes cigars imported by the General Directorate of taxes from funds operate under current financial regime 3. This circular has the effect after 15 days from the Post Gazette.

In the process if there are obstacles and suggest the ministries, localities, Vietnam tobacco Corporation, the Organization, timely reflection about personal finance to consider the revised guidelines, supplemented as appropriate./.